上市公司资本结构与公司绩效的实证研究——基于xx上市公司的分析

摘要：资本结构与公司绩效之间到底存在什么样的关系，国内外的经济学家从不同角度提出了不同的资本结构理论，也做了许多相关的实证研究，但到目前为止，都没有得到一个统一的结论。本文从重庆市上市公司的实际情况出发，首先介绍了资本结构和公司绩效的相关理论，罗列了国内外已有的研究理论和结果，介绍了2008-2010年重庆上市公司的资本结构和公司绩效的基本情况，然后利用Eviews3.1软件对重庆上市公司这三年的财务数据进行了回归分析，得出公司资本结构与公司绩效负相关的结论，最后，根据理论和实证研究结果，并结合重庆上市公司的实际情况，提出了合理优化重庆上市公司资本结构、提高公司绩效的建议。
关键词：资本结构；公司绩效；回归分析

Empirical Study on the Relationship between Capital Structure and Corporate Performance
——Analysis of Listed companies in Chongqing

Abstract: What relationships between capital structure and corporate performance have, the domestic and foreign economists advanced some different capital structure theories from different perspectives, and also done many empirical studies on it, but so far, there has not obtained a unified conclusion. This article embarks from the actual conditions of Chongqing listed companies. First, it introduces the theories about capital structure and corporate performance, displays the domestic and foreign existing research theories and results, and also introduces the basic situations about capital structure and corporate performance of Chongqing listed companies. Then, it uses the Eviews3.1 software to do regression analysis with the finance data in the three years, so it obtains the conclusion that capital structure and corporate performance inverse correlation. Finally, according to the capital structure theories, empirical study result and the actual situations of Chongqing listed companies, the writer proposes some suggestions about how to optimizes capital structure and enhance corporate performance reasonably.
Key words: Capital Structure；Corporate Performance；Regression Analysis

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